We look at the division of 5540496 by 326 
Let's see how many times 326 fits into 5540496.

Advancing to step 1:
When dividing 5 by 326, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 326

Let's proceed to step 2:
55 divided by 326 is 0 with a remainder of 55.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 55, we end up with 55.
Bring next digit (4) of the dividend behind the 55 and repeat the process: 554 / 326

Let's proceed to step 3:
326 can be fit into 554 1 times, resulting in a remainder of 228.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 326 away from 554, we end up with 228.
Include the next digit (0) from the dividend after 228, then repeat: 2280 / 326

Moving on to step 4:
If we divide 2280 by 326, we get 6 and a remainder of 324.
The next digit of our result is 6. 
Result so far: 16.0
Subtracting 1956 from 2280 leaves us with 324.
Include the next digit (4) from the dividend after 324, then repeat: 3244 / 326

Moving on to step 5:
If we divide 3244 by 326, we get 9 and a remainder of 310.
Use 9 as the next digit of our solution. 
Result so far: 169.0
If we subtract 2934 from 3244, we get 310.
Append the next digit (9) from the dividend to 310 and continue with: 3109 / 326

Advancing to step 6:
326 goes into 3109 9 times with a remainder of 175.
Write down 9 as next digit of the result. 
Result so far: 1699.0
Subtract 2934 from 3109 to get 175.
Append the next digit (6) from the dividend to 175 and continue with: 1756 / 326

Going ahead to step 7:
326 can be fit into 1756 5 times, resulting in a remainder of 126.
Use 5 as the next digit of our solution. 
Result so far: 16995.0
Subtracting 1630 from 1756 leaves us with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Going ahead to step 8:
326 can be fit into 1260 3 times, resulting in a remainder of 282.
Put 3 as the next digit of the answer. 
Result so far: 16995.3
Subtract 978 from 1260 to get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Going ahead to step 9:
The number 326 fits into 2820 8 times, leaving a remainder of 212.
Use 8 as the next digit of our solution. 
Result so far: 16995.38
If we take 2608 away from 2820, we end up with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Advancing to step 10:
When dividing 2120 by 326, we get 6 with a remainder of 164.
Record the quotient 6 as the next digit in the result. 
Result so far: 16995.386
Deduct 1956 from 2120 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Step 11:
If we divide 1640 by 326, we get 5 and a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 16995.3865
Deduct 1630 from 1640 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 12:
100 divided by 326 is 0 with a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 16995.3865
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 13:
326 can be fit into 1000 3 times, resulting in a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 16995.386503
Subtract 978 from 1000 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 14:
326 goes into 220 0 times with a remainder of 220.
The number 0 becomes the next digit in our result. 
Result so far: 16995.386503
Subtracting 0 from 220 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 15:
If we divide 2200 by 326, we get 6 and a remainder of 244.
Use 6 as the next digit of our solution. 
Result so far: 16995.38650306
If we take 1956 away from 2200, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

In conclusion, the division gives 16995.38650306 with a balance of 2.44e-07.